Audit okubalulekile

Injongo eyinhloko yawo mabhuku iwukuba ngethule umbono izitatimende zezimali ubuqiniso kanye ngokunemba ukugcinwa. Kodwa ukukhiqiza umbono wabonisana kumele babe olunembile futhi umthamo kolwazi kanye ukwazi ukuthi ngesisekelo salokhu ukuba bafinyelele iziphetho ezifanele. Iyiphi indima udlalwa okubalulekile kwamabhuku? Empeleni, kubaluleke kakhulu, ngoba lokho kuyoba main nenqubo lokuhlola ke wokusebenza kwezimali webhizinisi kwezomnotho, ezimele futhi athembeke kuze kube isiphelo, futhi idumela inhlangano kwamabhuku.

Ngakho, okubalulekile e kwamabhuku - inani ukuhlanekezela evumelekile kanye iphutha, okuyinto kubhekwa esiphezulu. Setha lesi silinganiso ukuqinisekisa izahlulelo onokwethenjelwa futhi ukuhlola ubuqiniso zokubika zezimali. Umcwaningimabhuku ingaze ukuhlanekezela wathola abangelutho uma bengenayo kakhulu kuthinte Imiphumela yokugcina inkampani. Ngesikhathi esifanayo lo okubalulekile e kwamabhuku kufanele ibhekwe ngezindlela ezimbili - qualitative ambalwa. Esimweni sokuqala, onguchwepheshe esekelwe umbono wabo siqu ngokuqhathanisa degree sokusuka zokukhokhelwa langempela ku-oda ebalulwe kumithethonkombiso. Lona umqondo kunalokho subjective, yi-izibalo kanye izibalo eqondile. Esimeni sesibili mabhuku ihlaziya isamba amaphutha kanye ngeziphambeko futhi uhlola ngalunye ngokuhlukile, bese eliqhathanisa isethi ezingeni ukubaluleka.

Lo chwepheshe ofeza audit, ilungelo ibeke nomthetho jikelele okubalulekile noma ukuthuthukisa izinkomba ezithile ubika sihloko. Lesi sinqumo, Kumelwe athathe Ukubuyekeza esiteji bekuhlela, ukulungisa ngokubhala, nge inothi eyisibopho kule yohlelo lokuhlola amabhuku jikelele. Nokho, okuphawulekayo audit akuyona umqondo ngokuphelele eliqondile njalo. Uma esiteji, umsebenzi oyinhloko uzobe izimo ngeke oyobangela ngezizathu ushintsho kule inkomba itholiwe, mabhuku unelungelo ukuba enze ushintsho olunjalo e imibhalo zokusebenza ngokuxoxisana ikhanda sokuhlolwa.

Kunezinhlobonhlobo zezindlela ezimbili eziyinhloko kwencazelo okubalulekile:

• exhasa;
• deductive.

Eyokuqala ihilela ekuboneni okubalulekile ngayinye -balance sheet, ke isamba ngalezi zinkomba, okwakuyoholela eziyimisebenzi okubalulekile jikelele. Eyesibili indlela kusekelwe obuhlukile futhi ekunqumeni inani, bese kuba ukwabiwa kwakho kumuntu izihloko ibhalansi. Uchwepheshe ngokuzimela enquma ukukhethwa indlela ethile yokusebenza. Ngezindlela eziningi, ingozi audit uhlolwa usebenzisa okubalulekile inkomba.

Ngesikhathi le ngokushesha , mabhuku ihlola futhi isici qualitative ambalwa. Lokho, uma amaphutha Imininingwane nengasontekile musa idlule izinga lokuqakatheka esiqala, kanye ngeziphambeko qualitative kwinqubo ebalulwe kumithethonkombiso, ezibhekwa non-abalulekile, onguchwepheshe ungenza esiphethweni sokuthi izitatimende ukwethula kahle, kuzo zonke izici. Uma usayizi amaphutha ezivame nengasontekile okuningi ukubaluleka iqoqo izinga lokuqakatheka esiqala nekhwalithi ngeziphambeko kutholakala ukuthi abalulekile, mabhuku iyadingeka ukuze kufinyelelwe esiphethweni mayelana kungathembeki kuwo wonke amabhuku.

Ekusebenteni, zikhona izimo ezingase kungabi ukwahlulela akunakungatshazwa. Ngokwesibonelo, lapho inani amaphutha mkhulu noma esingaphansi ezingeni ukubaluleka, kodwa ngokuvamile akwenzeki ukunquma ngokungananazi useduze naye, futhi ukuhlanekezela qualitative njengoba kubalulekile, ochwepheshe kumele zibhekelele futhi wenze isiphetho esisekelwe esahlulelweni yabo. Ngokuvamile, izimo ezinjalo, ephenduka ukuze ikhanda lika inkampani isiphakamiso ukulungisa Amaphutha eziveziwe ngeziphambeko kusukela iziqondiso. Uma ikhasimende enqaba ukwenza kanjalo, mabhuku inelungelo ngesisekelo idatha etholakalayo ukulungiselela umbiko wokucwaningwa kwamabhuku, ngaphandle ngokuphelele omuhle. Ngakho, okubalulekile e audit linendima ebalulekile, futhi leli nani kufanele kubhekwe ngokuhamba yikuphi ukuhlola.